The document provides the overarching framework for conducting audit of Information Systems within the IFPP. It is intended to provide the foundation for development of future GUIDs in the 5100-5109 series on the subject area of the audit of Information Systems, within IFPP.
These guidelines intend to help the auditor in understanding the specific subject matter of public procurement and in applying relevant ISSAIs in that context.
GUID 1950 builds on organisational requirement 1 of ISSAI 150 and guides SAIs on how to determine an appropriate set of competencies that satisfy the requirements of the ISSAIs and/or other Auditing standards, while being relevant and suitable to the SAI’s unique context. To give effect to this GUID 1500: Introduces certain concepts which …
GUID 1951 builds on organisational requirement 3 of ISSAI 150 and assist SAIs by providing a clear, structured, practical, and simple process flow that a SAI may apply in the development of pathways for the professional development of its Auditors. A dedicated pathway for professional development is a formalised, structured development programme chosen by a …
This document aims to provide guidance to the auditor on how to conduct performance audits related to the specific subject matter of privatisation of a government function, activity or public-sector entity through various pathways.
This document aims to support SAIs and auditors in implementing and using the financial auditing standards (ISSAI 2000-2899) by providing additional guidance in relation to the definitions, objectives, requirements and explanatory and further application material contained in the standards.
There is a need for specific guidance in identifying regularity and/or propriety criteria in compliance audit. The ISSAIs define that compliance auditing may be concerned with regularity (adherence to formal criteria such as relevant laws, regulations and agreements that are binding for the auditee) and/or with propriety (observance of the general principles governing sound financial …
Supreme Audit Institutions (SAIs) have an important role in ensuring accountability and transparency in the way disasters are managed (when pre-disaster activities are put in place, when a disaster strikes and during post-disaster activities).
INTOSAI GUID 5250 on the audit of Public Debt covers the three audit types, namely, Financial Audit, Performance Audit, and Compliance Audit.
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